Dismissed¶13
Principal Commissioner of Income Tax v. Shri Madan Mohan Gupta
Rajasthan HCITA/19/2024
Case brief
AI extract
What is this about?
Withdrawal of income tax appeal; tax effect below rupees two crores (Rs. 2 crore monetary limit); CBDT circular dated 17.9.2024; appeal dismissed as withdrawn; substantial question of law kept open; liberty to department to seek revival; PCIT Jaipur-II versus Madan Mohan Gupta; Rajasthan High Court Jaipur Bench; D.B. Income Tax Appeal No. 19/2024; decided 14/08/2025; Justices Sanjeev Prakash Sharma and Sanjeet Purohit.
What did the court decide?
Appeal dismissed as withdrawn on the ground that the tax effect is below rupees two crores under the CBDT circular dt. 17.9.2024; the formulated substantial question of law kept open; liberty reserved to the department to move for revival if the matter is not covered by the circular. No relief adjudicated on merits. ¶13